{"organism":"Page","children":[{"organism":"Container.Raw","children":[{"organism":"Metadata","model":{"title":"Company Vehicle Fringe Benefit Tax Guide & Business Vehicle Tax & FBT Exemptions","text":"\u003Cp\u003EStay across your obligations this financial year with our simple guide to Fringe Benefits Tax. Learn how company vehicle FBT works, what exemptions may apply and how to stay compliant with ATO FBT rules.\u003C/p\u003E\r\n","links":[{"name":"Company vehicles and FBT: what you should know this financial year","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know.html"}],"image":{"src":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/_jcr_content/root/metadata.shellimg.jpeg/1752815846100/company-vehicles-and-fbt-what-you-should-know.jpeg","alt":"Man standing in front of a van","width":5127,"height":2896},"date":"2025-07-17T12:30:00.000Z","tags":[{"name":"Finance","value":"audiences:relevant-professions/finance"}]},"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/metadata"},{"organism":"ContentOwner","model":{},"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/contentowner"},{"organism":"Container.Header","children":[{"organism":"Container.Raw","ref":"https://www.shell.com.au/_jcr_content/root/header/inherited.model.json","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/header/inherited","model":{}},{"organism":"Breadcrumb","model":{"links":[{"name":"Home","value":"https://www.shell.com.au/"},{"name":"Business customers","value":"https://www.shell.com.au/business-customers.html"},{"name":"Business Fuel Cards | Fuel Cards for Small Business","value":"https://www.shell.com.au/business-customers/shell-fuel-card.html"},{"name":"Shell Card Content Hub","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub.html"},{"name":"Company vehicles and FBT: what you should know this financial year","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know.html"}]},"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/header/breadcrumb"}],"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/header","model":{}},{"organism":"Container.Main","children":[{"organism":"Container.Section","children":[{"organism":"PageHeader","color":"inherited","model":{"title":"Company vehicles and FBT: What you should know this financial year","text":"\u003Cp\u003EA new financial year is a prime opportunity for small business owners to get on top of essential tax obligations, and Fringe Benefits Tax (FBT) should be high on that list.\u003C/p\u003E\r\n","image":{"src":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/_jcr_content/root/main/section/page_header_copy.shellimg.jpeg/1752815870439/company-vehicles-and-fbt-what-you-should-know.jpeg","alt":"Man standing in front of a van","width":5184,"height":1296},"date":"2025-07-17T12:30:00.000Z"},"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/page_header_copy"},{"organism":"Container","colspan":8,"children":[{"organism":"Author.Info","color":"inherited","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_copy/author","model":{"links":[{"name":"By Shell on July 17, 2025"}],"image":{"src":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/_jcr_content/root/main/section/simple_copy/author.shellimg.png/1752815889891/shell-pecten.png","alt":"Shell Pecten","width":2500,"height":1405}}},{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_copy/text","model":{"text":"\u003Cp\u003EIf your business provides company vehicles or allows team members to use business cars for personal reasons, understanding company vehicle FBT is key to staying compliant while avoiding surprise costs.\u003C/p\u003E\r\n"}},{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_copy/text_483160075","model":{"text":"\u003Ch2\u003E\u003Cb\u003EWhat is Fringe Benefits Tax?\u003C/b\u003E\u003C/h2\u003E\r\n\r\n\u003Cp\u003E\u003Ca href=\"https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax\" target=\"_blank\"\u003EFringe Benefits Tax\u003C/a\u003E is a tax paid by employers when they provide benefits to employees that aren’t part of their salary or wages, including access to a vehicle for private use.\u003C/p\u003E\r\n\r\n\u003Cp\u003EFBT is separate from income tax and is calculated based on the taxable value of the benefit. Even if the benefit is offered to an employee’s family member or associate, FBT can still apply. That’s why it’s crucial to review your vehicle arrangements at the beginning of the financial year.\u003C/p\u003E\r\n\r\n\u003Ch2\u003E\u003Cb\u003EWhen does FBT apply to company vehicles?\u003C/b\u003E\u003C/h2\u003E\r\n\r\n\u003Cp\u003EGenerally, if your business owns or leases a vehicle and it’s available for private use, even occasionally, FBT is likely to apply. This includes:\u003C/p\u003E\r\n\r\n\u003Cul\u003E\r\n\u003Cli\u003ETravel between home and work\u003C/li\u003E\r\n\u003Cli\u003EUsing the vehicle on weekends\u003C/li\u003E\r\n\u003Cli\u003EAny non-business-related travel\u003C/li\u003E\r\n\u003C/ul\u003E\r\n\r\n\u003Cp\u003EUnderstanding how these uses impact your business vehicle tax obligations can help you set up appropriate usage policies and avoid unnecessary tax liabilities.\u003C/p\u003E\r\n\r\n\u003Ch2\u003EReviewing FBT exemptions and policy changes\u003C/h2\u003E\r\n\r\n\u003Cp\u003ENot all vehicles attract FBT. Some commercial vehicles, like utes and vans, may be eligible for FBT exemptions, but only if private use is minor, infrequent and irregular.\u003C/p\u003E\r\n\r\n\u003Cp\u003EAs part of your new financial year planning, it’s a good idea to:\u003C/p\u003E\r\n\r\n\u003Cul\u003E\r\n\u003Cli\u003Ereassess which vehicles may qualify for exemptions\u003C/li\u003E\r\n\u003Cli\u003Ereview employee declarations and logbooks\u003C/li\u003E\r\n\u003Cli\u003Echeck for updates to ATO FBT rules or thresholds.\u003C/li\u003E\r\n\u003C/ul\u003E\r\n\r\n\u003Cp\u003EThese steps will ensure you're aligned with current regulations and not overlooking any new compliance requirements.\u003C/p\u003E\r\n\r\n\u003Ch2\u003ERecordkeeping matters\u003C/h2\u003E\r\n\r\n\u003Cp\u003EAccurate recordkeeping is essential for FBT reporting, especially if you use the logbook method. You’ll need:\u003C/p\u003E\r\n\r\n\u003Cul\u003E\r\n\u003Cli\u003EDetailed odometer readings\u003C/li\u003E\r\n\u003Cli\u003E12-week logbooks to determine business vs private use\u003C/li\u003E\r\n\u003Cli\u003EExpense tracking for fuel, maintenance and running costs\u003C/li\u003E\r\n\u003C/ul\u003E\r\n\r\n\u003Cp\u003EDigital tools like the \u003Ca href=\"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-portal.html\" target=\"_self\"\u003EShell Card Portal\u003C/a\u003E can simplify this by automating reporting, centralising fleet expense tracking and helping you maintain a clear audit trail.\u003C/p\u003E\r\n\r\n\u003Ch2\u003ETake action this financial year\u003C/h2\u003E\r\n\r\n\u003Cp\u003EUnderstanding your company vehicle FBT obligations early in the financial year puts your business in a stronger position to manage compliance and costs.\u003C/p\u003E\r\n\r\n\u003Cp\u003ENow is the time to:\u003C/p\u003E\r\n\r\n\u003Cul\u003E\r\n\u003Cli\u003EReview your vehicle usage policies\u003C/li\u003E\r\n\u003Cli\u003EConfirm any potential FBT exemptions\u003C/li\u003E\r\n\u003Cli\u003EEnsure your recordkeeping aligns with ATO FBT rules\u003C/li\u003E\r\n\u003Cli\u003EStreamline tax admin with better tracking and automation tools\u003C/li\u003E\r\n\u003C/ul\u003E\r\n\r\n\u003Cp\u003EProactive planning now means fewer surprises later and a smoother path to growth.\u003C/p\u003E\r\n\r\n\r\n"}},{"organism":"PageTags","model":{"tags":[{"name":"Finance","value":"https://www.shell.com.au/tag-search.html?tag=audiences%3Arelevant-professions%2Ffinance"}]},"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_copy/page_tags"},{"organism":"CallToAction.Stacked","color":"brand2","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_copy/call_to_action","model":{"links":[{"name":"Apply for Shell Card today!","value":"https://www.shell.com.au/business-customers/shell-fuel-card/apply-for-your-shell-fuel-card.html"}]}},{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_copy/text_2052481199","model":{"text":"\u003Cp\u003E\u003Csup\u003EDisclaimer\u003C/sup\u003E\u003C/p\u003E\r\n\u003Cp\u003E\u003Csup\u003EViva Energy Australia Pty Ltd (“Viva Energy”) has compiled the above article for your general information and to use as a general reference. Whilst all reasonable care has been taken by Viva Energy in compiling this article, Viva Energy does not warrant or represent that the information in the article is free from errors or omissions or is suitable for your intended use.\u003C/sup\u003E\u003C/p\u003E\r\n"}}],"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_copy","model":{}},{"organism":"Container","colspan":4,"children":[{"organism":"PromoSimple.Text","color":"inherited","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_471279850_cop/text","model":{"title":"Recommended Articles"}},{"organism":"Author.Info","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_471279850_cop/author_copy","model":{"text":"\u003Cp\u003EBy Shell on Nov. 27, 2019\u003C/p\u003E\r\n","links":[{"name":"Turn Your Vehicle Into A Paperless Office","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/turn-your-vehicle-into-a-paperless-office.html"}],"image":{"src":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/_jcr_content/root/main/section/simple_471279850_cop/author_copy.shellimg.png/1697211831805/shell-pecten.png","alt":"Shell Pecten","width":2500,"height":1405}}},{"organism":"Author.Info","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_471279850_cop/author_copy_copy","model":{"text":"\u003Cp\u003EBy Shell on Dec. 15, 2019\u003C/p\u003E\r\n","links":[{"name":"The Amazing Commercial Advantages Of An Annual Break","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/the-amazing-commercial-advantages-of-an-annual-break.html"}],"image":{"src":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/_jcr_content/root/main/section/simple_471279850_cop/author_copy_copy.shellimg.png/1697211894263/shell-pecten.png","alt":"Shell Pecten","width":2500,"height":1405}}},{"organism":"Author.Info","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_471279850_cop/author_copy_copy_cop","model":{"text":"\u003Cp\u003EBy Shell on Sep. 15, 2020\u003C/p\u003E\r\n","links":[{"name":"Keeping Connected While Working On The Road","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/keeping-connected-while-working-on-the-road.html"}],"image":{"src":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/_jcr_content/root/main/section/simple_471279850_cop/author_copy_copy_cop.shellimg.png/1697211934100/shell-pecten.png","alt":"Shell Pecten","width":2500,"height":1405}}}],"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/simple_471279850_cop","model":{}},{"organism":"Container.XF","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section/experience_fragment_","model":{}}],"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main/section","model":{}}],"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/main","model":{}},{"organism":"Container.Footer","children":[{"organism":"Breadcrumb.Large","model":{"links":[{"name":"Home","value":"https://www.shell.com.au/"},{"name":"Business customers","value":"https://www.shell.com.au/business-customers.html"},{"name":"Business Fuel Cards | Fuel Cards for Small Business","value":"https://www.shell.com.au/business-customers/shell-fuel-card.html"},{"name":"Shell Card Content Hub","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub.html"},{"name":"Company vehicles and FBT: what you should know this financial year","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know.html"}]},"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/footer/breadcrumb"},{"organism":"Container.Raw","ref":"https://www.shell.com.au/_jcr_content/root/footer/inherited.model.json","id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/footer/inherited","model":{}}],"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content/root/footer","model":{}}],"id":"/conf/shell/settings/wcm/templates/base/structure/jcr_content/root","model":{}}],"model":{"title":"Company vehicles and FBT: what you should know this financial year","text":"Learn how Fringe Benefits Tax applies to business vehicles and what FBT exemptions your fleet may qualify for. Stay compliant with ATO FBT rules this financial year.","date":"2025-07-17T12:30:00.000Z","links":[{"name":"canonical","value":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know.html"},{"name":"errorUrl","value":"https://www.shell.com.au/error.html"},{"name":"hierarchy","value":"en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know"},{"name":"homeTitle","value":"Shell Australia"},{"name":"homeUrl","value":"https://www.shell.com.au/"},{"name":"locale","value":"en-AU"},{"name":"title","value":"Company vehicles and FBT: what you should know this financial year | Shell Australia"},{"name":"textDirection","value":"ltr"},{"name":"template","value":"base"},{"name":"contentPath","value":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know"},{"name":"externalDisclaimerText","value":"Shell plc Legal Disclaimer\r\nYou are now leaving the Shell website.\r\nThe link you have selected will direct you to a website that is not controlled by Shell plc or any member of the Shell Group. Accordingly, neither Shell plc nor any member of the Shell Group endorses, adopts, certifies or otherwise validates the information and material contained on the linked website. This includes its sponsor and any policies, activities or services offered on the site, by any advertiser on the site or linked to the site.\r\nThank you for visiting the Shell website."},{"name":"themeMode"},{"name":"lastModified","value":"2025-07-18T05:28:30.070Z"},{"name":"themeName","value":"base"},{"name":"themePath","value":"/etc.clientlibs/amidala/clientlibs/theme-base"},{"name":"themeCss","value":"/etc.clientlibs/amidala/clientlibs/theme-base.ACSHASHb291465fc8d3c7bcefde74d34044b698.css"}],"tags":[{"name":"Finance","value":"audiences:relevant-professions/finance"}],"image":{"src":"https://www.shell.com.au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/_jcr_content/root/metadata.shellimg.jpeg/1752815846100/company-vehicles-and-fbt-what-you-should-know.jpeg","alt":"Man standing in front of a van","width":5127,"height":2896}},"id":"/content/shell/countries/australia/en_au/business-customers/shell-fuel-card/shell-card-content-hub/company-vehicles-and-fbt-what-you-should-know/jcr_content"}